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TMI Blog2024 (12) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... For Commercial Tax. JUDGMENT PER (HON'BLE SRI JUSTICE T.C.D. SEKHAR) 1. The present revision is filed aggrieved by the order dated 14.06.2024 in TA No.42 of 2019, on the file of Andhra Pradesh VAT Appellate Tribunal, Visakhapatnam, which confirmed the order passed by the Appellate Deputy Commissioner in turn confirming the order of passed by assessing authority made under Central Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing authority levied the tax at the rate of 14.5%. The said order was challenged by filing an appeal before the Appellate Deputy Commissioner. After hearing the appeal, vide Appeal No. VSP/32/2017-2018, the Appellate Deputy Commissioner, Vijayawada, confirmed the order of assessment by order dated 30.07.2018. 4. Aggrieved by the said order, the petitioner filed Appeal vide TA No. 42/2019 befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and the learned Assistant Government Pleader for Commercial Taxes. 7. On perusal of the record, it shows that the petitioner had paid tax in accordance with the schedule of the Act from the beginning and has never claimed any exemption through 'C' forms. Therefore, the question of submitting the 'C' forms for the goods in dispute does not arise. The authorities below and also the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellate Deputy Commissioner and Assessing Authority are set aside, and the matter is remanded to the Assessing Authority to take-up the assessment afresh and pass appropriate orders, after giving opportunity of being heard to the petitioner and the same has to be completed within a period of four (04) weeks from the receipt of copy of this order. 10. Accordingly, the Tax Revision is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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